QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED NOVEMBER 30, 2013

OR

¨

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE TRANSITION PERIOD FROM
TO

Commission file
number: 333-183494-06

INFOR, INC.

(Exact name of registrant as specified in its charter)

DELAWARE

01-0924667

(State or other jurisdiction ofincorporation or organization)

(I.R.S. EmployerIdentification Number)

641 AVENUE OF THE AMERICASNEW YORK, NEW YORK

10011

(Address of principal executive offices)

(Zip Code)

(678) 319-8000

(Registrants telephone number, including area code)

Indicate by
check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post
such files). Yes x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company. See definition of large accelerated filer, accelerated filer and smaller reporting company in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer ¨

Accelerated filer ¨

Non-accelerated filer x

Smaller reporting company ¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).
Yes ¨ No x

The number of shares
of our common stock outstanding on January 6, 2014, was 1,000, par value $0.01 per share.

In addition to historical information, this Quarterly Report on Form 10-Q for the Quarter Ended November 30, 2013, contains
forward-looking statements within the meaning of securities laws. The forward-looking statements are made in reliance upon the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. The words believe,
expect, anticipate, intend, plan, estimate, forecast, project, should and similar expressions are intended to identify forward-looking
statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements include, among others, statements about our future performance, the continuation of historical trends, the sufficiency of our
sources of capital for future needs, the effects of acquisitions, the outcome of pending litigation and the expected impact of recently issued accounting pronouncements. These statements are based on certain assumptions that we have made in light of
our experience in the industry as well as our perceptions of historical trends, current conditions, expected future developments and other factors we believe are appropriate in these circumstances. The forward-looking statements are subject to
certain risks and uncertainties that could cause our actual results to differ materially from those anticipated in the forward-looking statements; including those that are discussed under Risk Factors in documents we have filed with the U.S.
Securities and Exchange Commission (SEC), including our Annual Report on Form 10-K for our fiscal year ended May 31, 2013, filed with the SEC on August 2, 2013, and those that may be discussed in this Quarterly Report under
Part II, Item 1A, Risk Factors.

Given these risks and uncertainties, you are cautioned not to place undue reliance on
the forward-looking statements included in this Quarterly Report. The forward-looking statements included in this Quarterly Report reflect managements opinions only as of the date hereof. We undertake no obligation to revise or publicly
release the results of any revision to these forward-looking statements, whether as a result of new information, future events or otherwise. Readers should carefully review the risk factors described in our Annual Report on Form 10-K and in other
documents that we file from time to time with the SEC including our Quarterly Reports on Form 10-Q.

Infor, Inc. (Infor) is one of the largest providers of enterprise software and services in the world. We provide industry-specific and other
enterprise software products and related services, primarily to large and medium-sized enterprises in the manufacturing, distribution, healthcare, public sector, automotive, service industries, equipment services, management and rental (ESM&R),
consumer products and retail and hospitality industries. We serve a large, diverse and sophisticated customer base across three geographic regions: the Americas; Europe, Middle East and Africa (EMEA); and Asia Pacific (APAC). Our software and
services offerings are often mission critical for many of our customers as they help automate and integrate critical business processes, which enable our customers to better manage their suppliers, partners, customers and employees, as
well as their business operations generally. Our industry-specific approach distinguishes us from larger competing enterprise software vendors, whose primary focus is on less specialized software programs that take more time and cost to tailor to
target customers specific needs during periods of implementation and upgrade. We believe our products and services provide a lower relative total cost of ownership for customers than the offerings of larger competing vendors.

We specialize in and target specific industries, or verticals, and have industry-specific business units that leverage our industry-oriented
products and teams. Augmenting our vertical-specific applications, we have horizontal software applications, including our customer relationship management (CRM), enterprise asset management (EAM), financial applications, human capital management
(HCM), and supply chain management (SCM) suites which, in addition to our proprietary light-weight middleware solution ION®, are integrated with our enterprise software applications and sold
across different verticals. In addition to providing software products, we provide on-going support and maintenance services for our customers through our subscription-based annual maintenance and support programs. We also help our customers
implement and use our applications more effectively through our consulting services.

Unless otherwise indicated or the context requires
otherwise, hereafter any reference to Infor, we, our, us or the Company refers to Infor, Inc. and its consolidated subsidiaries.

Basis of Presentation

Our
Condensed Consolidated Financial Statements are prepared in conformity with accounting principles generally accepted in the United States (GAAP) as set forth in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC)
and consider the various staff accounting bulletins and other applicable guidance issued by the U.S. Securities and Exchange Commission (SEC). Our Condensed Consolidated Financial Statements include the accounts of Infor and our wholly-owned and
majority-owned subsidiaries operating in the Americas, EMEA and APAC. All significant intercompany accounts and transactions have been eliminated.

The unaudited Condensed Consolidated Financial Statements and Notes are presented as permitted by FASB requirements for quarterly reports and
do not contain all the information and disclosures included in our annual financial statements and related notes as required by GAAP. The Condensed Consolidated Balance Sheet data as of May 31, 2013, and other amounts presented herein as of
May 31, 2013, or for the year then ended, were derived from our audited financial statements. The accompanying Condensed Consolidated Financial Statements reflect all adjustments, in the opinion of management, necessary to fairly state our
financial position, results of operations and cash flows for the periods presented. These adjustments consist of normal and recurring items. The results of operations for our interim periods are not necessarily indicative of results to be achieved
for any future interim period or for our full fiscal year. The accompanying interim Condensed Consolidated Financial Statements should be read in conjunction with our consolidated financial statements and related notes for the fiscal year ended
May 31, 2013, included in our Annual Report on Form 10-K, filed with the SEC on August 2, 2013.

Revision of Prior Period Financial
Statements

During the third quarter of fiscal 2013, we identified and corrected an error in the manner in which we were
classifying our affiliate receivables with Infor Lux Bond Company (Lux Bond Co), a subsidiary of IGS Intermediate Holdings and Infors direct parent company, and presented our affiliate receivables as receivable from stockholders on our
Consolidated Balance Sheets. Previously, the receivables were classified as other assets. The cash flows related to the affiliate receivables were also reclassified from operating activities to financing activities in our Consolidated Statement
of Cash Flows. In accordance with accounting guidance found in ASC 250-10 (SEC Staff Accounting Bulletin No. 99, Materiality), we assessed the materiality of these changes and concluded that they were not material to any of our
previously issued financial statements. In accordance with accounting guidance

found in ASC 250-10 (SEC Staff Accounting Bulletin No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements),
we revised our previously issued financial statements to correct the effect of the error in the current filing. The revisions resulted in a $5.6 million reclassification from Cash flows from financing activities to Cash flows from operating
activities in our Condensed Consolidated Statement of Cash Flows for the six-month period ended November 30, 2012.

Business
Segments

We view our operations and manage our business as three reportable segments: License, Maintenance, and
Consulting. We determine our reportable operating segments in accordance with the provisions in the FASB guidance on segment reporting, which establishes standards for, and requires disclosure of, certain financial information related to
reportable operating segments and geographic regions. Factors used to identify our reportable operating segments include the financial information regularly utilized for evaluation by our chief operating decision-maker (CODM) in making decisions
about how to allocate resources and in assessing our performance. We have determined that our CODM, as defined by this segment reporting guidance, is our Chief Executive Officer. See Note 16, Segment and Geographic Information.

Use of Estimates

The preparation
of financial statements in accordance with GAAP requires us to make certain estimates, judgments and assumptions. These estimates, judgments and assumptions are based upon information available to us at the time that they are made and are believed
to be reliable. These estimates, judgments and assumptions can affect the reported amounts of our assets and liabilities as of the date of the financial statements as well as the reported amounts of our revenues and expenses during the periods
presented. On an on-going basis we evaluate our estimates and assumptions, including, but not limited to, those related to revenue recognition, allowance for doubtful accounts and sales returns, fair value of equity-based compensation, fair value of
acquired intangible assets and goodwill, fair value of contingent consideration related to our acquisitions, useful lives of intangible assets and property and equipment, income taxes, restructuring obligations, contingencies and litigation, among
others. We believe these estimates and assumptions are reasonable under the circumstances and they form a basis for making judgments about the carrying values of our assets and liabilities that are not readily apparent from other sources.
Differences between these estimates, judgments or assumptions and actual results could materially impact our financial statements. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not
require managements judgment in its application.

Fiscal Year

Our fiscal year is from June 1 through May 31. Unless otherwise stated, references to the years 2014 and 2013 relate to our fiscal
years ended May 31, 2014 and 2013, respectively. References to future years also relate to our fiscal years ending May 31.

2. Summary of Significant Accounting Policies

A detailed description of our significant accounting policies can be found in our financial statements for our fiscal year ended May 31,
2013, which are included in the Annual Report on Form 10-K that we filed with the SEC on August 2, 2013. The following Notes should be read in conjunction with such policies and other disclosures contained therein.

Revenue Recognition

We generate
revenues primarily by licensing software, providing product updates and support and providing consulting services to our customers. We record revenues in accordance with the guidance provided by ASC 985-605, SoftwareRevenue Recognition
and ASC 605, Revenue Recognition, as well as Technical Practice Aids issued from time to time by the American Institute of Certified Public Accountants. Revenue is recorded net of applicable taxes.

Our license fees are primarily from sales of perpetual software licenses granting customers use of our software products and access to
software products through our Software-as-a-Service (SaaS) offerings. License fees are recognized when the following criteria are met: 1) there is persuasive evidence of an arrangement, 2) the software product has been delivered,
3) the fees are fixed or determinable, and 4) collectability is reasonably assured. SaaS revenue is recognized over the committed service period once the services commence. SaaS revenues are included in software license fees and
subscriptions revenues in our Condensed Consolidated Statements of Operations and were approximately $15.9 million and $10.5 million in the second quarter of fiscal 2014 and 2013, respectively, and $30.6 million and $21.1 million in the first six
months of fiscal 2014 and 2013, respectively.

We have established an allowance for estimated billing adjustments and an allowance for estimated amounts that will not be collected. We
record provisions for billing adjustments as a reduction of revenue and provisions for doubtful accounts as a component of general and administrative expense in our Condensed Consolidated Statements of Operations. We review specific accounts,
including significant accounts with balances past due over 90 days, for collectability based on circumstances known at the date of the financial statements. In addition, we maintain reserves based on historical billing adjustments and write-offs.
These estimates are reviewed periodically and consider specific customer situations, historical experience and write-offs, customer credit-worthiness, current economic trends and changes in customer payment terms. A considerable amount of judgment
is required in assessing these factors. If the factors utilized in determining the allowance do not reflect future performance, a change in the allowance would be necessary in the period such determination is made which would affect current and
future results of operations. Accounts receivable are charged against the allowance when we determine it is probable the receivable will not be recovered.

The following is a rollforward of our allowance for doubtful accounts:

(in millions)

Balance, May 31, 2013

$

16.0

Provision

3.8

Write-offs and recoveries

(3.8)

Currency translation effect

0.2

Balance, November 30, 2013

$

16.2

Sales Allowances

We do not generally provide a contractual right of return. However, in the course of arriving at practical business solutions to various
claims arising from the sale of our products and delivery of our solutions, we have allowed for sales allowances. We record a provision against revenue for estimated sales allowances on license and consulting revenues in the same period the related
revenues are recorded or when current information indicates additional allowances are required. These estimates are based on historical experience determined by analysis of claim activities, specifically identified customers and other known factors.
If the historical data utilized does not reflect expected future performance, a change in the allowances would be recorded in the period such determination is made affecting current and future results of operations. The balance of our sales reserve
is reflected in deferred revenue on our Condensed Consolidated Balance Sheets.

The following is a rollforward of our sales reserve:

(in millions)

Balance, May 31, 2013

$

10.7

Provision

2.3

Write-offs

(4.9)

Currency translation effect

0.2

Balance, November 30, 2013

$

8.3

Derivative Financial Instruments

In accordance with ASC 815, Derivatives and Hedging, we record derivative instruments on our Condensed Consolidated Balance Sheets as
assets or liabilities at their fair value. Changes in their fair value are recognized currently in our results of operations in other (income) expense, net on our Condensed Consolidated Statements of Operations unless certain specific hedge
accounting criteria are met. These criteria include among other things that we formally document, designate and assess the effectiveness of transactions that receive hedge accounting treatment. For derivative instruments that are designated and
qualify as hedging instruments, the effective portion of the gain or loss on the derivative instrument is reported as a component of other comprehensive income and reclassified into earnings in the same period or periods during which the hedged
transaction affects earnings. Gains and losses on the derivative instrument representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in current earnings. The unrealized gains (losses)
resulting from changes in the fair value of the derivative instruments are reflected as a component of stockholders deficit in accumulated other comprehensive income (loss) on our Condensed Consolidated Balance Sheets. Cash inflows or outflows
associated with the derivative instruments are included in cash flows from operating activities on our Condensed Consolidated Statements of Cash Flows, as are the related interest payments.

over the life of the agreements without the exchange of the underlying notional debt amounts. These cash flow hedges are typically designated as accounting hedges until the time the underlying
hedged instrument changes. Individual swaps are designated as hedges of our variable rate debt. The periodic settlement of our interest rate swaps will be recorded as interest expense in our Condensed Consolidated Statements of Operations. We
entered into the interest rate swaps for hedging purposes only and not for trading or speculation.

We are exposed to certain
credit-related risks in the event of non-performance by the counterparties to our derivative financial instruments. The credit risk is limited to unrealized gains related to our derivative instruments in the case that any of the counterparties fail
to perform as agreed under the terms of the applicable agreements. To mitigate this risk, we only enter into agreements with counterparties that have investment-grade credit ratings.

The functional currency of our foreign subsidiaries is typically the applicable local currency. The translation from the respective foreign
currencies to United States Dollars (U.S. Dollar) is performed for balance sheet accounts using current exchange rates in effect at the balance sheet date and for income statement accounts using a weighted average exchange rate during the period.
Gains or losses resulting from such translation are included as a separate component of accumulated other comprehensive income. Gains or losses resulting from foreign currency transactions are included in foreign currency gain or loss except for the
effect of exchange rates on long-term intercompany transactions considered to be a long-term investment, which are accumulated and credited or charged to other comprehensive income.

Transaction gains and losses are recognized in our results of operations based on the difference between the foreign exchange rates on the
transaction date and on the reporting date. We recognized net foreign exchange gains of $28.8 million and net foreign exchange losses of $25.1 million for the three months ended November 30, 2013 and 2012, respectively. In the first six months
of fiscal 2014 and 2013 we recognized net foreign currency exchange gains of $44.2 million and net foreign currency exchange losses of $20.9 million, respectively. The foreign currency exchange gains and losses are included as a component of other
(income) expense, net, in the accompanying Condensed Consolidated Statements of Operations.

Certain transaction gains and losses are
generated from intercompany balances that are not considered to be long-term in nature that will be settled between subsidiaries. The intercompany balances are a result of normal transfer pricing transactions among various operating subsidiaries, as
well as certain loans initiated between subsidiaries. The proceeds from these loans were primarily used to fund various acquisitions. We also recognize transaction gains and losses from revaluing debt denominated in Euros and held by subsidiaries
whose functional currency is the U.S. Dollar. See Note 11, Debt. Unlike translation gains and losses which occur by revaluing a subsidiarys financial statements into our reporting currency, the transaction gains or losses recognized
when revaluing this debt affects functional currency cash flows and is included in determining net income or loss for the period in which exchange rates change. Changes in exchange rates create unrealized gains and losses at each reporting date
until the balances are settled and recognized in our results of operations. When the balances are settled, the unrealized gains and losses become realized.

Adoption of New Accounting Pronouncements

None.

Recent Accounting Pronouncements
 Not Yet Adopted

In July 2013, the FASB issued guidance on the presentation of unrecognized tax benefits when a net
operating loss carryforward, a similar tax loss, or a tax credit carryforward exist. This guidance requires an entity to present an unrecognized tax benefit as a reduction of a deferred tax asset for a net operating loss carryforward, or similar tax
loss or tax credit carryforward, rather than as a liability when the uncertain tax position would reduce the net operating loss or other carryforward under the tax law of the applicable jurisdiction and the entity intends to use the deferred tax
asset for that purpose. This guidance is effective for annual periods beginning after December 15, 2013 (our fiscal 2015). Early adoption and retrospective application are permitted. We are currently evaluating how the adoption of this
guidance will affect our presentation of unrecognized tax benefits and the impact it may have on our financial position, results of operations or cash flows.

In March 2013, the FASB amended existing guidance on foreign currency matters relating to the releasing of cumulative translation adjustments
to net income when an entity ceases to have a controlling financial interest in a subsidiary or business within a foreign entity. According to this guidance, the cumulative translation adjustment should be released into net income only if the sale
or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets

had resided, or, if a controlling financial interest is no longer held. This revised guidance is effective on a prospective basis for fiscal years beginning after December 15, 2013 (our
fiscal 2015), with early adoption permitted. We are currently evaluating how the adoption of this guidance will affect our accounting for such derecognition transactions and the impact it may have on our financial position, results of operations or
cash flows.

3. Acquisitions

Fiscal 2014

In the first six months of fiscal 2014, we did not complete any acquisitions.

Fiscal 2013

In fiscal 2013, we
made five acquisitions for a combined purchase price of $119.7 million, net of cash acquired, to expand our product and service offerings in our targeted verticals, primarily manufacturing and distribution, and our HCM and CRM horizontal offerings,
two of which were completed in the first six months of fiscal 2013. We have included the results of the acquired companies in our Condensed Consolidated Financial Statements from the applicable acquisition dates. These acquisitions were not
significant individually or in the aggregate, and their results were not material to our results for the six months ended November 30, 2013, or the comparable period ended November 30, 2012.

The purchase consideration related to certain of these acquisitions is subject to post-closing adjustments and may include additional
contingent cash consideration payable to the sellers if specific future performance conditions are met as detailed in the applicable purchase agreements. We have estimated the fair value of the contingent consideration to be $12.0 million and $13.2
million as of November 30, 2013, and May 31, 2013, respectively. The change in the estimated fair value of the contingent consideration, during the contingency period through settlement, is recorded in our results of operations in the
period of such change and is included in acquisition-related and other costs in our Condensed Consolidated Statements of Operations. The potential undiscounted amount of future payments that we may be required to make related to the contingent
consideration is between $0.0 and approximately $54.6 million.

4. Goodwill

The change in the carrying amount of our goodwill by reportable segment for the six months ended November 30, 2013, was as follows:

(in millions)

License

Maintenance

Consulting

Total

Balance, May 31, 2013

$

849.6

$

3,012.9

$

277.3

$

4,139.8

Currency translation effect

12.7

39.7

3.8

56.2

Balance, November 30, 2013

$

862.3

$

3,052.6

$

281.1

$

4,196.0

In accordance with the FASB guidance related to goodwill and other intangible assets, we are required to
assess the carrying amount of our goodwill for potential impairment annually or more frequently if events or a change in circumstances indicate that impairment may have occurred. We conduct our annual impairment test in the second quarter of each
fiscal year as of September 30. We believe that our reportable segments are also representative of our reporting units for purposes of our goodwill impairment testing.

Testing for goodwill impairment is a two-step process. The first step screens for potential impairment, and if there is an indication of
possible impairment, the second step must be completed to measure the amount of impairment loss, if any. The first step of the goodwill impairment test used to identify potential impairment compares the fair value of a reporting unit with the
carrying value of its net assets. If the fair value of the reporting unit is less than the carrying value of the reporting unit, the second step of the goodwill impairment test would be performed to measure the amount of impairment loss we would be
required to record, if any. The second step, if required, would compare the implied fair value of our recorded goodwill with the current carrying amount. If the implied fair value of our goodwill is less than the carrying value, an impairment charge
would be recorded as a charge to our operations.

We conducted our most recent annual impairment assessment in the second quarter of
fiscal 2014. We performed a Step 1 goodwill impairment assessment as of September 30, 2013. This assessment did not indicate any potential impairment for any of our reporting units and no further testing was required. We believe there was no
impairment of our goodwill and no indication of potential impairment existed as of November 30, 2013. We have no accumulated impairment charges related to our goodwill.

The FASB has
established guidance on financial assets and liabilities and nonfinancial assets and liabilities that are recognized at fair value on a recurring basis and guidance for nonfinancial asset and liabilities that are recognized at fair value on a
nonrecurring basis. This guidance defines fair value and establishes a framework for measuring fair value. Fair value is defined as an exit price which represents the amount that would be received to sell an asset or paid to transfer a
liability in an orderly transaction between market participants as of the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in valuing an asset or
liability. The above-mentioned guidance also requires the use of valuation techniques to measure fair values that maximize the use of observable inputs and minimize the use of unobservable inputs. As a basis for considering such assumptions and
inputs, the guidance establishes a fair value hierarchy which identifies and prioritizes three levels of inputs to be used in measuring fair value.

The three levels of the fair value hierarchy are as follows:

Level 1



Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2



Inputs other than the quoted prices in active markets that are observable either directly or indirectly including: quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and
liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

Level 3



Unobservable inputs that are supported by little or no market data, are significant to the fair values of the assets or liabilities, and require the reporting entity to develop its own assumptions.

In certain cases, the inputs used to measure fair value may fall into different levels of the fair value
hierarchy. In such cases, an investments level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. In addition, the fair value of liabilities should include consideration of
non-performance risk including the Companys own credit risk.

We measure certain of our financial assets and liabilities at fair
value. The following table summarizes the fair value of our financial assets and liabilities that were accounted for at fair value on a recurring basis, by level within the fair value hierarchy, as of November 30, 2013, and May 31, 2013:

Derivative instruments consist of interest rate swaps entered into to hedge our market risk
relating to possible adverse changes in interest rates. The fair value of the interest rate swaps is estimated as the net present value of projected cash flows based upon forward interest rates at the balance sheet date. The models used to value the
interest rate swaps are based primarily on readily observable market data, such as LIBOR forward rates, for all substantial terms of the interest rate swap contracts and the credit risk of the counterparties. As such, these derivative instruments
are included in Level 2 inputs. See Note 15, Derivative Financial Instruments.

Contingent consideration relates to certain of our
fiscal 2013 acquisitions. The estimated fair value of the contingent consideration was based primarily on our estimates of meeting the applicable contingency conditions over the years following the acquisition as per the terms of the applicable
purchase agreements. These include estimates of revenue growth rates and our assessment of the probability of meeting such results, with the probability-weighted earn-out then discounted to estimate fair value. As these are unobservable inputs, the
contingent consideration is included in Level 3 inputs. The contingent consideration liabilities are included in accrued expenses and other long-term liabilities on our Condensed Consolidated Balance Sheets. In future periods, until settled, we
will remeasure the estimated fair value of the contingent consideration and will include any change in the related liability in acquisition-related and other costs in our Condensed Consolidated Statements of Operations. See Note 3,
Acquisitions.

We have had no transfers of assets/liabilities into or out of Levels 1, 2 or 3 during fiscal 2014 or fiscal 2013.
The following table reconciles the change in our Level 3 liabilities for the first six months of fiscal 2014:

Fair ValueMeasurements UsingSignificant
Unobservable Inputs

(in millions)

Level 3

Balance, May 31, 2013

$

13.2

Total gain recorded in earnings

(1.2)

Balance, November 30, 2013

$

12.0

In addition to the financial assets and
liabilities included in the above table, certain nonfinancial assets and liabilities are to be measured at fair value on a nonrecurring basis in accordance with applicable GAAP. This includes items such as nonfinancial assets and liabilities
initially measured at fair value in a business combination (but not measured at fair value in subsequent periods) and nonfinancial long-lived asset groups measured at fair value for an impairment assessment. In general, non-financial assets
including goodwill, other intangible assets and property and equipment are measured at fair value when there is an indication of impairment and are recorded at fair value only when any impairment is recognized. As of November 30, 2013, we had
not recorded any impairment related to such assets and had no other material nonfinancial assets or liabilities requiring adjustments or write-downs to their current fair value.

We elected not to apply the FASB guidance, as allowed, related to the fair value option for financial assets and liabilities to any of our
currently eligible financial assets or liabilities. As of November 30, 2013, our material financial assets and liabilities not carried at fair value include accounts receivable, accounts payable and long-term debt, which are recorded at their
current carrying values.

Fair Value of Financial Instruments

As of November 30, 2013, and May 31, 2013, the current carrying amount of our financial instruments including cash and cash
equivalents, accounts receivable, accounts payable and accrued expenses are deemed to approximate fair value due to their short periods to maturity.

Fair Value of Long-Term Debt

To
estimate fair value of our long-term debt for disclosure purposes on each reporting date, we used recent market transactions and related market quotes of the bid and ask pricing of our long-term debt (Level 2 on the fair value hierarchy). At
November 30, 2013, and May 31, 2013, the total carrying value of our long-term debt was approximately $5.4 billion and $5.3 billion, respectively, and the estimated fair value of our long-term debt was approximately $5.6 billion and $5.6
billion, respectively.

Accounts receivable, net is comprised of the following for the periods indicated:

(in millions)

November 30, 2013

May 31,
2013

Accounts receivable

$

325.4

$

368.9

Unbilled accounts receivable

55.3

54.3

Less: allowance for doubtful accounts

(16.2)

(16.0)

Accounts receivable, net

$

364.5

$

407.2

Unbilled accounts receivable represents revenue recognized on contracts for which billings have not yet been
presented to customers because the amounts were earned but not contractually billable as of the balance sheet date.

7. Intangible Assets

Our intangible assets subject to amortization were as follows for the periods indicated:

November 30, 2013

May 31, 2013

(in millions)

Gross

Carrying

Amounts

Accumulated

Amortization

Net

Gross

Carrying

Amounts

Accumulated

Amortization

Net

Estimated

Useful Lives

(in years)

Customer contracts and relationships

$

1,802.4

$

1,036.6

$

765.8

$

1,776.0

$

942.7

$

833.3

2 - 15

Acquired and developed technology

1,028.3

820.0

208.3

1,011.7

771.4

240.3

2 - 10

Tradenames

136.9

127.3

9.6

135.6

121.5

14.1

1 - 20

Total

$

2,967.6

$

1,983.9

$

983.7

$

2,923.3

$

1,835.6

$

1,087.7

The following table presents amortization expense recognized in our Condensed Consolidated Statements of
Operations, by asset type, for the periods indicated:

Three Months EndedNovember 30,

Six Months EndedNovember 30,

(in millions)

2013

2012

2013

2012

Customer contracts and relationships

$

38.0

$

40.3

$

75.6

$

80.7

Acquired and developed technology

17.5

17.3

34.8

40.5

Tradenames

2.3

2.6

4.6

5.2

Total

$

57.8

$

60.2

$

115.0

$

126.4

The estimated future annual amortization expense related to these intangible assets as of November 30,
2013, was as follows:

Accrued expenses consisted of the following for the periods indicated:

(in millions)

November 30, 2013

May 31,
2013

Accrued compensation and employee benefits

$

144.2

$

159.4

Accrued taxes other than income

29.8

27.2

Accrued royalties and partner commissions

38.1

44.1

Accrued litigation

2.5

12.0

Accrued professional fees

9.3

7.2

Accrued subcontractor expense

7.8

6.4

Accrued interest

75.0

45.8

Accrued restructuring

10.5

15.0

Accrued retirement obligation

8.4

7.7

Deferred rent

12.7

9.5

Accrued other

32.4

32.1

Accrued expenses

$

370.7

$

366.4

9. Equity-Based Compensation

We account for equity-based payments, including grants of employee securities awards, in accordance with ASC 718, CompensationStock
Compensation, which requires that equity-based payments (to the extent they are compensatory) be recognized in our results of operations based on their fair values and the estimated number of securities we ultimately expect will vest.

We utilize the Option-Pricing Method to estimate the fair value of our equity awards. This approach models the various classes of equity
securities as a series of call options on our total equity. The exercise prices of the call options were derived based on the distribution waterfall of the issuing entity. Assumptions utilized under the OptionPricing Method include:
(a) stock price, derived from the estimated fair value of our total equity, (b) time to expiration, derived from the expected time to a potential liquidity event, (c) risk- free interest rate, derived from the U.S. Treasury rate
over the expected time to expiration, (d) expected dividend yield and (e) expected volatility of the total equity value.

Pursuant to applicable FASB guidance related to equity-based awards, we have reflected equity compensation expense related to our parent
companies equity grants within our results of operations with an offset to additional paid-in capital. During the third quarter of fiscal 2013, several of our parent companys equity grants that had been classified as equity awards were
modified to allow for a cash settlement option which caused these grants to be classified as liability awards at the parent company. Accordingly, we have recorded equity compensation expense of $2.1 million and $3.4 million in the current quarter
and year-to-date period ending November 30, 2013, respectively, related to these liability awards. The following table presents the total equity compensation expense recognized in our Condensed Consolidated Statements of Operations, by
category, for the periods indicated:

Three Months EndedNovember 30,

Six Months EndedNovember 30,

(in millions)

2013

2012

2013

2012

Sales and marketing

$

1.3

$

0.5

$

2.3

$

0.8

Research and development

1.3

0.3

2.2

0.6

General and administrative

0.6

0.7

1.3

1.4

Total

$

3.2

$

1.5

$

5.8

$

2.8

10. Restructuring Charges

We have recorded restructuring charges related to our acquisitions and in the ordinary course of business to eliminate redundancies, improve
our operational efficiency and reduce our operating costs. These cost reduction measures included workforce reductions relating to restructuring our workforce, the exiting of certain leased facilities and the consolidation of space in certain other

facilities. In accordance with applicable FASB guidance, our restructuring charges are broken down into acquisition related and other restructuring costs. These restructuring charges represent
severance associated with redundant positions and costs related to redundant office locations. No business activities of the companies that we have acquired were discontinued. The workforce reductions were typically from all functional areas of our
operations.

Fiscal 2014 Restructuring Charges

We have incurred restructuring costs totaling $8.8 million during the first six months of fiscal 2014 relating to employee severance costs
primarily for personnel in our sales and professional services organizations. We made cash payments of approximately $4.4 million during the first six months of fiscal 2014 related to these actions. We expect to complete the majority of these
restructuring activities in the remainder of fiscal 2014.

Fiscal 2013 Restructuring Charges

During fiscal 2013, we incurred restructuring costs related to employee severance for personnel in product development and general and
administrative functions and costs related to certain exited facilities. In the first six months of fiscal 2014, we recorded restructuring cost reversals of $0.4 million related to these severance actions and exited facilities. We made cash payments
of approximately $3.8 million during the first six months of fiscal 2014 related to these actions. We completed the majority of these restructuring activities in fiscal 2013.

Fiscal 2013 Acquisition-Related Charges

During fiscal 2013, we incurred acquisition-related restructuring costs related to operations we acquired in fiscal 2013. These
restructuring charges included costs related to employee severance and accruals for costs related to facilities exited during fiscal 2013. In the first six months of fiscal 2014, we recognized $0.1 million in additional expenses related to
these severance actions. During the first six months of fiscal 2014, we made $0.5 million in cash payments related to these actions. We completed the majority of these restructuring activities in fiscal 2013.

Previous Restructuring Charges and Acquisition-Related Charges

Prior to fiscal 2013, we had completed a series of acquisitions as well as certain restructuring activities. In the first six months of fiscal
2014, we recorded restructuring cost reversals of $2.9 million related to these severance actions and exited facilities. We made net cash payments of $2.4 million related to these previous actions. The remaining accruals associated with these prior
restructuring charges relate primarily to lease obligations associated with the closure of redundant offices acquired in prior business combinations, as well as contractual payment obligations of severed employees. Actions related to these
restructuring activities have been completed.

The following table sets forth the reserve activity related to our restructuring plans for
the six-month period ended November 30, 2013. The adjustments to costs in the tables below consist of adjustments to the accrual that were accounted for as an adjustment to current period earnings (Expense) or adjustments to the accrual that
were related to the impact of fluctuations in foreign currency exchange rates (Foreign Currency Effect):

The remaining restructuring reserve accruals related to severance and current facilities costs are included in
accrued expenses with the long-term facilities cost reserve included in other long-term liabilities on our Condensed Consolidated Balance Sheets.

The following table summarizes the restructuring charges reflected in our results of operations for the periods indicated for each of our
reportable segments including charges related to those functions not allocated to our segments.

Three Months EndedNovember 30,

Six Months EndedNovember 30,

(in millions)

2013

2012

2013

2012

License

$

0.7

$

2.4

$

1.4

$

2.1

Maintenance

-

-

(0.3)

(0.2)

Consulting

2.0

1.5

3.2

1.5

General and administrative and other functions

0.7

0.2

1.3

6.2

Total restructuring costs

$

3.4

$

4.1

$

5.6

$

9.6

11. Debt

The following table summarizes our long-term debt balances for the periods indicated:

November 30, 2013

May 31, 2013

(in millions)

Amount

Effective Rate

Amount

Effective Rate

Infor first lien Term B-1 due October 5, 2016

$

-

-

%

$

340.0

5.750

%

Infor first lien Term B-2 due April 5, 2018

2,505.9

5.250

%

2,779.1

5.250

%

Infor first lien Term B-3 due June 3, 2020

478.6

3.750

%

-

-

%

Infor first lien Euro Term due April 5, 2018

-

-

%

321.7

6.750

%

Infor first lien Euro Term B due June 3, 2020

471.8

4.000

%

-

-

%

Infor 9.375% senior notes due April 1, 2019

1,015.0

9.375

%

1,015.0

9.375

%

Infor 10.0% senior notes due April 1, 2019

339.7

10.000

%

324.9

10.000

%

Infor 11.5% senior notes due July 15, 2018

560.0

11.500

%

560.0

11.500

%

Debt discounts

(15.2)

(16.6)

Total long-term debt

5,355.8

5,324.1

Less: current portion

22.4

91.2

Total long-term debt - non-current

$

5,333.4

$

5,232.9

The weighted average interest rate at November 30, 2013, and May 31, 2013, was 6.74% and 7.10%,
respectively.

The following table summarizes our future repayment obligations on the principal debt balances
for all of our borrowings as of November 30, 2013:

(in millions)

Fiscal 2014 (remaining 6 months)

$

4.7

Fiscal 2015

36.5

Fiscal 2016

37.5

Fiscal 2017

37.5

Fiscal 2018

2,427.0

Fiscal 2019

1,924.3

Thereafter

903.5

Total

$

5,371.0

Credit Facilities

On April 5, 2012, we entered into a secured credit agreement with Infor (US), Inc. as borrower and a syndicate of certain banks and other
financial institutions as lenders and which consists of a secured term loan facility and a secured revolving credit facility (the Credit Agreement), which was subsequently amended pursuant to the First Amendment to the Credit Agreement and the
Second Amendment to the Credit Agreement, each as described below.

The secured revolving credit facility (the Revolver) has a maximum
availability of $150.0 million. We have made no draws against the Revolver and no amounts are currently outstanding. However, $8.4 million of letters of credit have reduced the amount available under the Revolver to $141.6 million. Pursuant to the
Credit Agreement there is an undrawn line fee of 0.50% and the Revolver matures on March 31, 2017. Amounts under the Revolver may be borrowed to finance working capital needs and for general corporate purposes.

Interest on the term loans borrowed under the secured term loan facility (the Term Loans) is payable quarterly, in arrears. Quarterly
principal payment amounts are set for each of the Term Loans with balloon payments at the applicable maturity dates. The Term Loans are subject to mandatory prepayments in the case of certain situations.

The credit facilities are guaranteed by Infor, Inc. and certain of our wholly owned domestic subsidiaries, and are secured by liens on
substantially all of the borrowers assets and the assets of the guarantors. Prior to the Second Amendment described below, under the Credit Agreement we were required to maintain a total leverage ratio not to exceed certain levels as of the
last day of each fiscal quarter. However, pursuant to the Second Amendment, this financial maintenance covenant is applicable only for the Revolver and then only for those fiscal quarters in which we have significant borrowings under the Revolver
outstanding as of the last day of such fiscal quarter. We are subject to certain other customary affirmative and negative covenants as well.

Refinancing Amendments

Subsequent to quarter end, on January 2, 2014, we entered into the Fourth Amendment to the Credit Agreement (as amended) which refinanced
the outstanding balance of our Tranche B-2 Term Loan with a new $2,550.0 million Tranche B-5 Term Loan. See Note 19, Subsequent Event  Refinancing Amendment.

On October 9, 2013, we entered into the Third Amendment to the Credit Agreement (as amended) to reflect a technical change clarifying
certain defined terms added pursuant to the Second Amendment.

On June 3, 2013, we entered into the Second Amendment to the Credit
Agreement (as amended). The Second Amendment provided for the refinancing of the then outstanding principal balance of our Tranche B-1 Term Loan and our Euro Term Loan with the proceeds of a new $483.0 million term loan (the Tranche B-3 Term Loan)
and a new 350.0 million term loan (the Euro Tranche B Term Loan). Interest on the Tranche B-3 Term Loan is based on a fluctuating rate of interest determined by reference to either, at our option, an Adjusted LIBOR rate, plus a margin of
2.75% per annum, with an Adjusted LIBOR floor of 1.0%, or an alternate base rate, plus a margin of 1.75% per annum, with a minimum alternative base rate floor of 2.0%. The Tranche B-3 Term Loan matures on June 3, 2020, which is an
extension of approximately three and a half years compared to the original Tranche B-1 Term Loan maturity date. Interest on the Euro Tranche B Term Loan is based on a fluctuating rate of interest determined by reference to an Adjusted LIBOR rate,
plus a margin of 3.0% per annum, with an Adjusted LIBOR floor of 1.0%. The Euro Tranche B Term Loan matures on June 3, 2020, which is an extension of approximately two years compared to the original Euro Term Loan maturity date. Pursuant
to

the terms of the Credit Agreement, the Tranche B-3 Term Loan and Euro Tranche B Term Loan are guaranteed by the same guarantors, and are secured by liens on substantially all of the
borrowers assets and the assets of the guarantors. The Second Amendment also amended the Credit Agreement to, among other things, limit the applicability of the financial maintenance covenant (maximum total leverage ratio) to the Revolver and
then only for those fiscal quarters in which we have significant borrowings under our Revolver outstanding as of the last day of such fiscal quarter.

Proceeds from the Tranche B-3 Term Loan and Euro Tranche B Term Loan were used to refinance the outstanding principal balance of our Tranche
B-1 Term Loan and our Euro Term Loan, together with accrued and unpaid interest and applicable fees. In addition, $250.0 million of the proceeds were used to repay a portion of the outstanding balance of our Tranche B-2 Term Loan.

On September 27, 2012, we entered into the First Amendment to the Credit Agreement. The First Amendment provided for the refinancing of
the then outstanding principal balance of our Tranche B Term Loan of $2,763.0 million with the proceeds of a new $2,793.1 million term loan (the Tranche B-2 Term Loan). Interest on the Tranche B-2 Term Loan is based on a fluctuating rate of interest
determined by reference to, at our option, an Adjusted LIBOR rate, plus a margin of 4.0% per annum, with an Adjusted LIBOR floor of 1.25%, or an alternate base rate, plus a margin of 3.0% per annum. This was a reduction in our effective
rate related to this term loan as compared to the Tranche B Term Loan which was based on an Adjusted LIBOR rate plus a margin of 5.0% per annum. The Tranche B-2 Term Loan matures on April 5, 2018, which is the same as the original Tranche
B Term Loan maturity date. Pursuant to the terms of the Credit Agreement, the Tranche B-2 Term Loan is guaranteed by the same guarantors, and is secured by liens on substantially all of the borrowers assets and the assets of the guarantors.

Proceeds from the Tranche B-2 Term Loan were used to refinance the outstanding principal balance of our Tranche B Term Loan, together
with accrued and unpaid interest and applicable fees, including a prepayment premium of 1.0% of the principal amount thereof, in accordance with the terms of the Credit Agreement.

The outstanding balance of the Tranche B-2 Term Loan was refinanced with proceeds from our Tranche B-5 Term Loan under the Fourth Amendment to
our Credit Agreement as discussed above.

Senior Notes

Our senior notes bear interest at the applicable rates per annum which is payable semi-annually in cash in arrears. The senior notes are
general unsecured obligations of Infor (US), Inc. and are guaranteed by Infor, Inc. and certain of our wholly owned domestic subsidiaries. Under the indentures governing the senior notes, we are subject to certain customary affirmative and negative
covenants.

Deferred Financing Fees

As of November 30, 2013, deferred financing fees, net of amortization, of $139.4 million were reflected on our Condensed Consolidated
Balance Sheets in deferred financing fees, net. For the three months ended November 30, 2013 and 2012, we amortized $6.6 million and $5.8 million, respectively, in deferred financing fees which are included in interest expense, net in our
Condensed Consolidated Statements of Operations. For the first six months of fiscal 2014 and 2013, we amortized $12.9 million and $11.0 million, respectively, in deferred financing fees.

In conjunction with the June 3, 2013, Second Amendment to our Credit Agreement, we evaluated the refinancing transactions in accordance
with ASC 470-50-40, DebtModifications and ExtinguishmentsDerecognition, to determine if the refinancing of our Tranche B-1 Term Loan and Euro Term Loan were modifications or extinguishments of the original term loans. Each lender
involved in the Second Amendment refinance was analyzed to determine if their participation in the refinancing should be accounted for as a modification or an extinguishment. As a result of our assessment, the participation of certain lenders was
determined to be modifications and applicable amounts of the unamortized deferred financing fees continue to be capitalized and amortized over the term of the refinanced debt. In the first quarter of fiscal 2014 we capitalized $11.9 million of fees
paid to creditors as deferred financing fees related to the modifications. These fees also include costs associated with lenders participating in the financing for the first time. These amounts have been reflected as cash flows from financing
activities on our Condensed Consolidated Statements of Cash Flows. The remaining lenders who chose not to participate were determined to be extinguishments. As a result, in the first quarter of fiscal 2014, $0.7 million of the unamortized balance of
the applicable deferred financing fees were expensed and recorded in our results of operations as a component of loss on extinguishment of debt in our Condensed Consolidated Statements of Operations. In addition, we expensed $10.6 million in
third-party costs incurred related to the modifications, which were included in acquisition-related and other costs in our Condensed Consolidated Statements of Operations in the first quarter of fiscal 2014 and are reflected in our year-to-date
results.

In addition to the debt held by Infor and its affiliates discussed above, Lux Bond Co, our direct parent company, has debt in respect of a
term loan (the Lux PIK Term Loan) under the Holdco PIK Term Loan Agreement, dated March 2, 2007, and amended pursuant to the First Amendment thereto, dated as of April 5, 2012.

As of April 5, 2012, the Lux PIK Term Loan bears interest at a fixed rate of 13.375% per year and accrues quarterly. Accrued but
unpaid interest is to be added to the principal balance. At the election of Lux Bond Co, interest for a quarter may be paid in cash and the fixed rate will be reduced by 50 basis points per annum for that quarter. For fiscal 2013 and in the second
quarter of fiscal 2014, Lux Bond Co elected to pay the quarterly interest in cash and we funded the applicable Lux PIK Term Loan interest payments. See Note 17, Related Party Transactions  Due to/from Affiliate. As of November 30,
2013, and May 31, 2013, the total balance outstanding related to the Lux PIK Term Loan was $166.8 million and $161.4 million, respectively. The balance as of November 30, 2013, includes accrued interest of $5.4 million as Lux Bond Co did
not elect to pay the first quarter of fiscal 2014 interest in cash.

Under applicable guidance from the SEC (SAB Topic 5-J), a
parents debt, related interest expense and allocable deferred financing fees are to be included in a subsidiarys financial statements under certain circumstances. We have considered these circumstances and determined that Infor does not
meet any of the applicable criteria related to the Lux PIK Term Loan and accordingly we have not reflected the Lux PIK Term Loan in our consolidated financial statements for any of the periods presented. While not contractually required to do so, we
believe that any voluntary servicing of the Lux PIK Term Loan in future periods will not materially impact our ability to service our own debt and that our cash flows from operations, together with our cash and cash equivalents, will be sufficient
to meet our debt service obligations for the foreseeable future.

12. Income Taxes

Income taxes have been provided in accordance with ASC 740, Income Taxes. The Company is included in the GGC Software Parent, Inc.
consolidated federal income tax return. We provide for income taxes under the separate return method, by which Infor, Inc. and its subsidiaries compute tax expense as though they file a separate tax return. Interim period income tax
benefits and expenses are measured using an estimated annual effective tax rate. For the six-month periods ended November 30, 2013 and 2012, our estimated global effective tax rates were 15.7% and (167.9)%, respectively, after considering those
entities for which no tax benefit from operating losses is expected to occur during the respective year as a result of such entities requiring a full valuation allowance against current year losses. We estimate our annual effective tax rate for the
periods presented and make any necessary changes to adjust the rate for the applicable interim period based upon the annual estimate. The estimated annual tax rate may fluctuate due to changes in forecasted annual operating income, acquisitions,
changes in the jurisdictional mix of the forecasted annual operating income, positive or negative changes to the valuation allowance for net deferred tax assets, changes to actual or forecasted permanent book to tax differences, impacts from future
tax settlements with state, federal or foreign tax authorities or impacts from enacted tax law changes. We identify items which are unusual and nonrecurring in nature and treat these as discrete events. The tax effect of discrete items is recorded
entirely in the interim period in which the discrete event occurs.

Our income tax benefit and overall effective tax rates were as
follows for the periods indicated:

Three Months EndedNovember 30,

Six Months EndedNovember 30,

(in millions, except percentages)

2013

2012

2013

2012

Income tax provision

$

10.2

$

5.7

$

16.0

$

35.1

Effective income tax rate

13.9

%

(33.5)

%

15.7%

(167.9)%

The change in the effective tax rates for the three and six-month periods ended November 30, 2013,
compared to the three and six months ended November 30, 2012, was primarily due to a change in earnings levels, a shift in the jurisdictional mix of operating income in the respective periods, a decrease in Subpart F inclusions, the
Companys current year interest expense no longer being subject to the limitations under IRC Section 163(j), the tax benefit created in the current year by the Netherlands Innovation Box, the change in recorded liabilities for unrecognized
tax benefits related to uncertain tax positions in various jurisdictions, tax law changes in Australia, Denmark, Sweden, and the United Kingdom, the change of the valuation allowance for various foreign deferred tax assets including foreign
subsidiary net operating losses not providing benefits, and changes in various withholding tax.

The current effective tax rates for the
three and six-month periods ended November 30, 2013, reflect the decrease in Subpart F inclusions, the Companys current year interest expense no longer being subject to the limitations under IRC Section 163(j), the tax benefit
created by the Netherlands Innovation Box, a reduction in various foreign withholding taxes, a change in earnings levels, a shift in the jurisdictional mix of operating income in the respective periods, changes in the valuation allowances required
to be

recorded for various foreign subsidiary net operating losses, the change in recorded liabilities for unrecognized tax benefits related to uncertain tax positions in various jurisdictions, and tax
law changes in Denmark and the United Kingdom.

Domestically, we file a federal income tax return and generally file state income tax
returns in each jurisdiction in which we do business. The statutes of limitations for these returns, with some exceptions, run through 2018. We are generally no longer subject to tax examination domestically for years prior to fiscal year 2009. We
are currently under several federal income tax examinations. We are also currently under examination in a number of state jurisdictions. Management believes that we have adequately provided for any uncertain tax positions that may be addressed in
these examinations.

Internationally, we generally file income tax returns in each jurisdiction in which we do business. The statutes of
limitations for these returns, with some exceptions, run through 2018. We are generally no longer subject to tax examination internationally for years prior to fiscal year 2007. We are currently under examination in a number of international
jurisdictions. Management believes that we have adequately provided for any uncertain tax positions that may be addressed in these examinations.

While management believes we have adequately provided for all tax positions, amounts asserted by taxing authorities could materially differ
from our accrued positions as a result of uncertain and complex application of tax regulations. Additionally, the recognition and measurement of certain tax benefits includes estimates and judgment by management and inherently includes subjectivity.
Accordingly, additional provisions on tax-related matters could be recorded in the future as revised estimates are made or the underlying matters are settled or otherwise resolved.

During the upcoming twelve months ending November 30, 2014, we expect a net reduction of approximately $17.5 million of unrecognized tax
benefits, primarily due to the expiration of statutes of limitation in the various jurisdictions.

During the six-month period ended
November 30, 2013, we recorded a net increase of valuation allowances totaling $2.0 million that were recorded against deferred tax assets at various domestic and foreign legal entities. Based on estimates of future profitability in some of
these jurisdictions, we believe that a valuation allowance continues to be required based on the current level of uncertainty regarding the ability to realize some of the deferred tax assets. We continue to monitor and weigh both positive and
negative evidence related to the future ability to realize these assets. If it is determined that the evidence indicates that it is more likely than not that we will not be able to realize the deferred tax assets in the future, an adjustment to the
deferred tax asset valuation allowance would be recorded in the period when such determination is made.

Following the Infor combination
transaction that occurred on April 5, 2012, we completed several organizational restructuring actions and we continue to evaluate various other tax structuring alternatives to rationalize various legal entities and reduce our overall global tax
liability. While we have not finalized additional plans at this time, we expect to conclude such plans during the third and fourth quarter of fiscal 2014. Until that time, we expect to further evaluate the impact of any restructuring actions on the
realizability of available deferred tax assets in the various jurisdictions in which we operate.

13. Comprehensive Income (Loss)

Comprehensive income (loss) is the change in equity of a business enterprise from non-stockholder transactions impacting stockholders
deficit that are not included in the statement of operations and are reported as a separate component of stockholders deficit. Other comprehensive income (loss) includes the change in foreign currency translation adjustments, changes in
defined benefit plan obligations, and unrealized gain (loss) on derivative instruments.

We report accumulated other comprehensive income
as a separate line item in the stockholders deficit section of our Condensed Consolidated Balance Sheets. We report the components of comprehensive income (loss) on our Condensed Consolidated Statements of Comprehensive Income.

Total accumulated other comprehensive income (loss) and its components were as follows for the
periods indicated:

(in millions)

ForeignCurrencyTranslationAdjustment

Funded Statusof DefinedBenefit PensionPlan (1)

DerivativeInstrumentsUnrealizedGain (Loss) (2)

AccumulatedOtherComprehensiveIncome

Balance, May 31, 2013

$

98.9

$

(8.9)

$

-

$

90.0

Other comprehensive income (loss)

(14.0)

(0.4)

(8.9)

(23.3)

Balance, November 30, 2013

$

84.9

$

(9.3)

$

(8.9)

$

66.7

(1)

Funded status of defined benefit pension plan is presented net of tax provision of $0.9 million and $0.9 million as of November 30, 2013 and May 31, 2013, respectively.

(2)

Derivative instruments unrealized gain (loss) is presented net of tax benefit of $5.6 million as of November 30, 2013.

The components of other comprehensive income (loss) were as follows for the periods indicated. There were no amounts reclassified out of
accumulated other comprehensive income in any of the periods presented.

(in millions)

Income Tax

Three Months Ended

Before-Tax

(Expense) Benefit

Net-of-Tax

November 30, 2013

Foreign currency translation adjustment

$

6.2

$

-

$

6.2

Change in funded status of defined benefit plans

(0.3)

-

(0.3)

Derivative instruments unrealized gain (loss)

(14.5)

5.6

(8.9)

Other comprehensive income (loss)

$

(8.6)

$

5.6

$

(3.0)

November 30, 2012

Foreign currency translation adjustment

$

38.2

$

-

$

38.2

Change in funded status of defined benefit plans

(0.2)

-

(0.2)

Derivative instruments unrealized gain (loss)

-

-

-

Other comprehensive income (loss)

$

38.0

$

-

$

38.0

(in millions)

Before-Tax

Income Tax

Net-of-Tax

Six Months Ended

Amount

(Expense) Benefit

Amount

November 30, 2013

Foreign currency translation adjustment

$

(14.0)

$

-

$

(14.0)

Change in funded status of defined benefit plans

(0.4)

-

(0.4)

Derivative instruments unrealized gain (loss)

(14.5)

5.6

(8.9)

Other comprehensive income (loss)

$

(28.9)

$

5.6

$

(23.3)

November 30, 2012

Foreign currency translation adjustment

$

100.9

$

-

$

100.9

Change in funded status of defined benefit plans

(0.5)

-

(0.5)

Derivative instruments unrealized gain (loss)

-

-

-

Other comprehensive income (loss)

$

100.4

$

-

$

100.4

14. Commitments and Contingencies

Leases

We have entered into
cancelable and non-cancelable operating leases, primarily related to rental of office space, certain office equipment and automobiles. Total rent expense for operating leases was $13.2 million and $14.6 million for the three-month periods ended
November 30, 2013 and November 30, 2012, respectively. For the first six months of fiscal 2014 and 2013, total rent expense for operating leases was $25.8 million and $28.7 million, respectively.

We have also entered into certain capital lease commitments for buildings, automobiles, computers
and operating equipment. Aggregate property acquired through capital leases and the associated depreciation of these assets is included in property and equipment, net on our Condensed Consolidated Balance Sheets. The current portion of capital lease
obligations is included in accrued expenses and the long-term portion of capital lease obligations is included in other long-term liabilities on our Condensed Consolidated Balance Sheets.

Litigation

From time to time, we
are subject to litigation in the normal course of business. We accrue for litigation exposure when a loss is probable and estimable. As of November 30, 2013, and May 31, 2013, we have accrued $2.5 million and $12.1 million, respectively,
related to current litigation matters. We expense all legal costs to resolve regulatory, legal, tax or other matters in the period incurred.

Patent
Infringement Lawsuit by ePlus

On May 19, 2009, ePlus sued a number of defendants, including Infor (US), Inc.
(then known as Lawson Software, Inc. (Lawson)), alleging infringement of three separate United States patents. Prior to trial, the district court excluded all of ePlus evidence of damages, and as a result, only liability issues were submitted
to the jury. On January 27, 2011, a jury found that Lawsons S3 Procurement System, when used in combination with certain complementary Supply Chain Management products we offer, namely Requisition Self Service (RSS), RSS and Procurement
Punchout (Punchout), and/or RSS, Punchout and Electronic Data Interface (EDI), as well as its M3 e-Procurement System, infringed two of the ePlus patents. No damages were awarded to ePlus. Following the jury verdict, Lawson developed a design-around
product, Requisition Center (RQC), which was intended to be a non-infringing replacement of RSS. Since May 18, 2011, Lawson has made RQC available free of charge to all of its customers that had a product configuration that included RSS. On
May 23, 2011, the Court entered an injunction prohibiting Lawson from licensing, servicing, or supporting our S3 Procurement System, when used in combination with RSS, RSS and Punchout and/or RSS, Punchout and EDI, and its M3 e-Procurement
System, in the United States, although the effect of such injunction was stayed for six months for certain of our health care customers. Lawson took an appeal to the United States Court of Appeals for the Federal Circuit as to the liability
issues and one aspect of the injunction; ePlus filed a cross-appeal as to damages.

In September 2011, ePlus initiated
contempt proceedings alleging that Lawson was not compliant with the injunction for, inter alia, releasing RQC which ePlus claims is not more than colorably different from RSS and also infringes its patents. In the contempt proceeding, which is
currently on-going before the same district court judge who presided over the underlying jury trial, ePlus is seeking, among other things, monetary damages as a remedy for Lawsons alleged violation of the courts injunction order, and a
ruling that might enjoin further sales or servicing of the redesigned products that incorporate Punchout or Punchout and EDI. We are vigorously defending this matter because we believe Lawson has meritorious defenses, including: (i) that the
product modifications render the current product more than colorably different from the adjudged infringing products, making contempt inappropriate; and (ii) that the modified product does not infringe the claims of the patents-in-suit as those
claims were alleged and proved to be infringed by the original products. If Lawson prevails on either defense, the contempt proceeding will be dismissed in its favor.

On November 21, 2012, the United States Court of Appeals for the Federal Circuit decided the direct appeal,
affirming-in-part, reversing-in-part, vacating-in-part, and remanding the case to the District Court. The jurys verdict of liability on one method claim (applicable to two of Lawsons accused configurations) was affirmed; all other
liability findings were reversed. As part of the reversal the two system claims that are directed to the making, using and selling of specific types of procurement systems were invalidated as a matter of law. The Circuit Court also affirmed the
trial courts rulings against ePlus on damages. The case was remanded for consideration of changes that are required to be made to the injunction in light of the liability rulings in Lawsons favor. On December 21, 2012,
ePlus filed a Petition in the Federal Circuit seeking rehearing of the liability rulings against it in the Courts November 21, 2012, decision, which Petition was denied on January 29, 2013. The Petition did not raise the damages
issues, thus making final ePlus non-entitlement to infringement damages.

The District Court conducted an
evidentiary hearing in the contempt proceeding in the first week of April 2013. Before that hearing, Lawson moved to dissolve or modify the injunction based on the Circuit Courts ruling. The District Court did not rule on that motion
before the hearing. On June 11, 2013, the District Court modified the injunction by deleting from its scope the product consisting of the S3 Procurement System in combination with RSS, but ordered that the injunction shall remain in effect
in all other respects. The District Court issued a separate order denying Lawsons motion to dissolve or modify the injunction. Lawson has appealed the District Courts denial of the motion to modify, and order of modification,
to the United States Court of Appeals for the Federal Circuit.

On August 16, 2013, the District Court issued an Opinion and Order finding
Lawson in contempt of its May 23, 2011 injunction, awarding damages to ePlus in the amount of $18,167,950 (plus post-judgment interest at an annual rate of 0.12%), denying ePlus request for enhanced damages and attorneys fees, and
imposing a coercive remedy in the daily amount of $62,362 payable to the Court, unless and until Lawson establishes that it is in compliance with the Courts injunction order by September 20, 2013. Lawson filed a stay request in the
District Court, which granted the request to stay the money judgment to ePlus, but denied the request to stay the deadline to demonstrate compliance. Lawson noticed a timely appeal and filed a motion for stay with the United States Court of
Appeals for the Federal Circuit of the District Courts August 16, 2013 ruling. On September 19, 2013, the Court of Appeals entered a stay order providing that (1) Lawson shall not have to demonstrate compliance with the
May 23, 2011, injunction order during the pendency of its appeal of the Contempt Order; (2) Lawson shall not have to pay the $62,362 per day fine, which will not accrue during the pendency of its appeal; and (3) the $62,362 per day
fine will only begin to accrue if Lawson is unsuccessful on appeal. The Court of Appeals denied the stay in part, stating that if Lawson did not comply with the injunction and did not prevail on appeal, Lawson would be liable for
compensatory damages, interest or fees to the extent appropriate.

On September 20, 2013, Lawson
submitted to the District Court a Report of Compliance, limited to software configurations with the decommissioned RSS module and Procurement Punchout. Lawson states in that submission that it is in compliance with the District Court injunction
as it pertains to those configurations. Relying on the stay issued by the Court of Appeals, Lawson has not complied with the injunction as it pertains to the RQC module and Procurement Punchout, and the propriety of the injunction in that
regard is an issue on appeal.

As previously noted, on direct appeal, the Federal Circuit Court of Appeals held two of
the five infringed claims to be invalid. More recently, a final determination of the Board of Patent Appeals and Interferences (BPAI) invalidated the remaining three claims, including the single claim that is the basis for the modified injunction.
ePlus appealed that administrative determination to the Federal Circuit Court of Appeals and, on November 8, 2013, the Circuit Court issued a judgment order summarily affirming the BPAIs finding of invalidity. On December 23, 2013,
ePlus petitioned the Circuit Court for panel rehearing, and rehearing en banc, of the November 8th summary order. Thus, the Lawson appeals from the injunction and contempt order are pending
and the mandate has not issued on the judgment rejecting ePlus appeal from the BPAIs invalidation of the patent claims. Lawson believes it has a strong likelihood of success in its appeal.

Given the inherent unpredictability of judicial proceedings, the pending appeal of the District Courts injunction
order, damages ruling and contempt finding, as well as the right of either party to appeal an unfavorable decision from any ruling made on the merits of the contempt application, we cannot predict with certainty at this time whether, or to what
extent, the injunction will continue in effect, or the eventual outcome of the contempt proceeding. However, if the invalidity judgment based on the BPAIs decisions becomes final, the Patent and Trademark Office would then formally cancel
the patent claims. Lawson believes that elimination of the patent claims would result in termination of the existing injunction against Lawson, and should result in a complete dismissal of the litigation brought by ePlus.

Other Proceedings

We are subject to
various other legal proceedings and the risk of litigation by employees, customers, patent owners, suppliers, stockholders or others through private actions, class actions, administrative proceedings or other litigation. While the outcome of these
claims cannot be predicted with certainty, we are of the opinion that, based on information presently available, the resolution of any such legal matters existing as of November 30, 2013, will not have a material adverse effect on our financial
position, results of operations or cash flows.

Guarantees

We typically grant our customers a warranty that guarantees that our product will substantially conform to Infors current specifications
for 90 days from the delivery date. We also indemnify our customers from third-party claims of intellectual property infringement relating to the use of our products. Infors standard software license agreements contain liability clauses
that are limited in amount. We account for these clauses under ASC 460, Guarantees. We have not previously incurred costs to settle claims or paid awards under these indemnification obligations. Accordingly, we have not recorded any
liabilities related to these agreements as of November 30, 2013, and May 31, 2013.

15. Derivative Financial Instruments

In
the second quarter of fiscal 2014, we entered into certain interest rate swaps with notional amounts totaling $945.0 million to limit our exposure to floating interest rate risk related to a significant portion of the outstanding balance of our Term
Loans. See

Note 11, Debt. We entered into these interest rate swaps to mitigate our exposure to the variability of the three-month LIBOR for our floating rate debt. We have designated these
instruments as cash flow hedges upon initiation and we anticipate that these hedges will be highly effective at their inception and on an on-going basis. These interest rate swaps have a forward effective date of March 31, 2015, with a 30-month
term expiring September 29, 2017, and have a 1.25% floor.

The following table presents the fair values of the derivative financial
instruments included on our Condensed Consolidated Balance Sheets at the dates indicated:

Balance Sheet

Fair Value at

(in millions)

NotionalAmount

DerivativeBase

Classification Asset (Liability)

November 30, 2013

May 31, 2013

Accounting cash flow hedges:

Interest rate swap

$

425.3

2.4725

%

Other long-term liabilities

$

(6.5)

$

-

Interest rate swap

212.6

2.4740

%

Other long-term liabilities

(3.3)

-

Interest rate swap

212.6

2.4750

%

Other long-term liabilities

(3.3)

-

Interest rate swap

94.5

2.4725

%

Other long-term liabilities

(1.4)

-

Total

$

945.0

Total, net asset (liability)

$

(14.5)

$

-

The following table presents the impact of the derivative financial instruments on our other comprehensive
income (OCI), accumulated other comprehensive income (AOCI), and our statement of operations for the periods indicated:

Statement of Operations

Three Months Ended November 30,

Six Months Ended November 30,

(in millions)

Location

2013

2012

2013

2012

Accounting cash flow hedges:

Interest rate swaps

Effective portion - gain (loss) recognized in OCI

$

(14.5)

$

-

$

(14.5)

$

-

Gain (loss) reclassified from AOCI into net income

Interest expense, net

$

-

$

-

$

-

$

-

We have no other derivatives instruments designated as accounting hedges and no derivatives that are not
designated as hedging instruments. The amounts reflected in the above tables do not include any adjustments to reflect the impact of deferred income taxes. For all periods presented, there were no gains or losses recognized in income related to
hedge ineffectiveness.

As of November 30, 2013, none of the amounts included in accumulated other comprehensive income (loss)
related to our derivative instruments is expected to be reclassified into earnings during the next twelve months. This estimate is based on the forward effective date of our interest rate swaps and the timing of the occurrence of the hedged
forecasted transactions. The maximum term over which we are hedging our exposure to the variability of future cash flows (for all forecasted transactions) is approximately four years.

16. Segment and Geographic Information

We are a global provider of enterprise business applications software and services focused primarily on medium and large enterprises. We
provide industry-specific and other enterprise software products and related services to companies in the manufacturing, distribution, healthcare, public sector, automotive, service industries, ESM&R, consumer products & retail and
hospitality industries. We serve customers in the Americas, EMEA and APAC geographic regions.

Segment Information

We view our operations and manage our business as three reportable segments: License, Maintenance, and Consulting. See
Note 1, Nature of Business and Basis of Presentation  Business Segments. It is around these three key sets of business activities that we have organized our business and established budgets, forecasts and strategic objectives, including
go-to-market strategies. Within our organization, multiple sets of information are available reflecting various views of our operations including vertical, geographic,

product, and/or functional information. However, the financial information provided to and used by our CODM to assist in making operational decisions, allocating resources and assessing
performance reflects revenues, cost of revenues and sales margin for these three segments.

LicenseOur License
segment develops, markets and distributes enterprise software including the following types of software: enterprise human capital management, financial management, business intelligence, asset management, enterprise performance management, supply
chain management, service management, manufacturing operations, business project management and property management for hospitality companies. License revenues include license fees which primarily consist of fees resulting from products licensed to
customers on a perpetual basis. Product license fees result from a customers licensing of a given software product for the first time or with a customers licensing of additional users for previously licensed products. License revenues
also include revenues related to our SaaS offerings.

Maintenance Our Maintenance segment provides software
updates and product support including when-and-if-available upgrades, release updates, regulatory updates and patches, access to our knowledge base and technical support team, technical advice and application management. Generally, these services
are provided under annual contracts. Infors maintenance agreements are comprehensive customer support programs which entitle customers to various levels of support to meet their specific needs. Infors maintenance and customer support
offerings are delivered through our global support organization operating from our support centers around the world. Maintenance revenues include product updates and support fees revenues which represent the ratable recognition of fees to enroll and
renew licensed products in our maintenance programs. These fees are typically charged annually and are based on the license fees initially paid by the customer. These revenues can fluctuate based on the number and timing of new license contracts,
renewal rates and price increases.

ConsultingOur Consulting segment provides software implementation,
customization, integration, training and other consulting services related to Infors software products. Services in this segment are generally provided under time and materials contracts, and in certain situations, under fixed-fee or
maximum-fee contracts. Infors consulting offerings range from initial assessment and planning of a project to the actual implementation and post-implementation of a project, including optimizing a customers use of our software, as well
as training and learning tools designed to help customers become proficient in using Infors software quickly and effectively. Consulting services and other revenue include consulting services and other fees revenues from services provided to
customers who have licensed Infors products.

The measure we use to assess our reportable segments operating performance is
sales margin. Reportable segment sales margin includes segment revenues net of direct controllable costs. Segment revenues include adjustments to increase revenues that would have been recognized if we had not adjusted certain deferred revenue
balances related to acquisitions to their fair values at the time of the acquisition as required by GAAP. Segment costs represent those costs of resources dedicated to each segment, direct sales costs, and allocation of certain operating expenses.
Segment costs exclude any allocation of depreciation and amortization related to our acquired intangible assets or restructuring costs.

We do not have any intercompany revenue recorded between reportable segments. The accounting policies for our reportable segments are the same
as those used in our Consolidated Financial Statements. We do not assess or report assets or capital expenditures by reportable segment. For disclosure of goodwill by reportable segment see Note 4, Goodwill.

The following table presents financial information for our reportable segments for the periods indicated:

The following table presents a reconciliation of our reportable segment revenues, net of the reversal of
purchase accounting revenue adjustments, and our reportable segment sales margin to total consolidated revenues and consolidated income (loss) before income tax for the periods indicated:

Three Months EndedNovember 30,

Six Months EndedNovember 30,

(in millions)

2013

2012

2013

2012

Reportable segment revenues

$

700.1

$

688.0

$

1,352.9

$

1,326.6

Purchase accounting revenue adjustments (1)

(1.6)

(5.5)

(4.1)

(12.3)

Total revenues

$

698.5

$

682.5

$

1,348.8

$

1,314.3

Reportable segment sales margin

$

368.2

$

361.0

$

713.4

$

699.2

Other unallocated costs and operating expenses (2)

157.7

174.9

323.6

334.5

Amortization of intangible assets and depreciation

64.6

68.8

128.5

141.8

Restructuring

3.4

4.1

5.6

9.6

Income from operations

142.5

113.2

255.7

213.3

Total other expense, net

69.3

130.2

153.6

234.2

Income (loss) before income tax

$

73.2

$

(17.0)

$

102.1

$

(20.9)

(1)

Adjustments to decrease reportable segment revenue for revenue that we would have recognized had we not adjusted acquired deferred revenue as required by GAAP.

(2)

Other unallocated costs and operating expenses include certain sales and marketing expenses, research and development, general and administrative, acquisition-related and other costs, as well as adjustments for deferred
costs recognized related to acquired deferred revenue.

Geographic Information

The following table presents our revenues summarized by geographic region, based on the location at which each sale originates, for the
periods indicated:

The following table sets forth long-lived tangible assets by country at the dates indicated:

(in millions)

November 30,

May 31,

Long-Lived Tangible
Assets

2013

2013

United States

$

43.3

$

42.1

Germany

10.0

9.7

All other countries

21.8

19.5

Total long-lived tangible assets

$

75.1

$

71.3

Only those countries in which revenues or long-lived assets exceed 10% of our consolidated revenues or
long-lived assets are reflected in the above tables. In those fiscal periods when a countrys revenues or long-lived tangible assets are less than 10% of the consolidated totals, applicable amounts are included in all other
countries.

17. Related Party Transactions

We have entered into advisory agreements with both Golden Gate Capital and Summit Partners, L.P. (Summit Partners, and
together with Golden Gate Capital, the Sponsors) pursuant to which we have retained them to provide advisory services relating to financing and strategic business planning, acquisitions and investments, analysis and oversight, executive recruiting
and certain other services. The Sponsors are our largest investors.

Golden Gate Capital

During the first six months of fiscal 2014 and 2013, we recognized as a component of general and administrative expenses in our Condensed
Consolidated Statement of Operations $2.9 million and $2.9 million, respectively, for Golden Gate Capital management fees and expenses rendered in connection with acquisitions, debt refinancing and other advisory services. At November 30, 2013,
$0.5 million of these fees remained unpaid.

In the normal course of business, we may sell or purchase products and services to companies
owned by Golden Gate Capital. Sales to Golden Gate Capital-owned companies were approximately $0.6 million and $0.9 million in the first six months of fiscal 2014 and 2013, respectively. These revenues were recognized according to our revenue
recognition policy as described in Note 2, Summary of Significant Accounting Policies. In addition, we have made payments to companies owned by Golden Gate Capital of approximately $0.1 million and $0.3 million in the first six months of
fiscal 2014 and 2013, respectively.

Summit Partners

During the first six months of fiscal 2014 and 2013, we recognized as a component of general and administrative expenses in our Condensed
Consolidated Statement of Operations $1.0 million and $1.0 million, respectively, for Summit Partners management fees and expenses rendered in connection with acquisitions, debt refinancing and other advisory services, all of which were paid at
November 30, 2013. We had no sales to companies owned by Summit Partners in the first six months of fiscal 2014 or the corresponding prior period. We have made an insignificant amount of payments to companies owned by Summit Partners in the
first six months of fiscal 2014 with none in the corresponding prior period.

Due from Affiliates

Infor, through certain of our subsidiaries, had net receivables from Lux Bond Co of $31.2 million and $30.1 million as of November 30,
2013, and May 31, 2013, respectively. These receivables arose primarily due to our payment of deferred financing fees and interest related to Lux Bond Co debt and are included in receivable from stockholders in the equity section on our
Condensed Consolidated Balance Sheets. In fiscal 2013, we funded quarterly interest payments totaling $18.2 million that were due related to the Lux PIK Term Loan primarily through affiliate loans to Lux Bond Co. In the first six months of fiscal
2014, Lux Bond Co elected to pay second quarter interest of $5.5 million in cash and we funded the payment. Any future quarterly interest payments along with the repayment of the remaining principal balance at maturity may also be funded through
additional loans to Lux Bond Co.

In addition, Infor has entered
into a tax Allocation Agreement with GGC Software Parent, Inc., an affiliate of Lux Bond Co, which was effective as of April 5, 2012. The Company is included in the GGC Software Parent, Inc. consolidated federal income tax return and the Tax
Allocation Agreement sets forth the obligation of the Company and its domestic subsidiaries with regard to preparing and filing tax returns and allocating tax payments under the consolidated reporting rules of the Internal Revenue Code and similar
state and local tax laws governing combined or consolidated filings. The Tax Allocation Agreement provides that each domestic subsidiary that is a member of the consolidated, unitary or combined tax group will pay its share of the taxes of the
group. In

the first six months of fiscal 2014, we recorded $4.4 million under the terms of the Tax Allocation Agreement as a decrease to the receivable from Lux Bond Co as of November 30, 2013.

18. Supplemental Guarantor Financial Information

The 9.375%, 10.0% and 11.5% senior notes issued by Infor (US), Inc. are fully and unconditionally guaranteed except for certain customary
automatic release provisions, jointly and severally, by Infor, Inc., its parent company, and substantially all of its existing and future wholly-owned domestic subsidiaries (collectively the Guarantor Subsidiaries). See Note 11, Debt. Its other
subsidiaries (collectively, the Non-Guarantor Subsidiaries) are not guarantors of our borrowings. The indentures governing the notes limit, among other things, the ability of Infor, Inc. and the Guarantor Subsidiaries to incur additional
indebtedness; declare or pay dividends; redeem stock or make other distributions to stockholders; make investments; create liens or use assets as security in other transactions; merge or consolidate, or sell, transfer, lease or dispose of
substantially all of our assets; enter into transactions with affiliates; and sell or transfer certain assets.

The following tables set
forth requisite financial information of Infor, Infor (US), Inc., the Guarantor Subsidiaries and Non-Guarantor Subsidiaries including our Condensed Consolidating Balance Sheets as of November 30, 2013, and May 31, 2013, our Condensed
Consolidating Statements of Operations and our Condensed Consolidating Statements of Comprehensive Income (Loss) for our fiscal quarter and six-month periods ended November 30, 2013 and 2012, and our Condensed Consolidating Statements of Cash
Flows for the six months ended November 30, 2013 and 2012.

During the third quarter of fiscal 2013, we restructured certain of our
legal entities which altered the make-up of our Subsidiary Issuer, Guarantor Subsidiaries and Non-Guarantor Subsidiaries. As a result of this reorganization of our legal structure, all financial information set forth below as of and for the periods
ended November 30, 2013, and all prior periods presented have been retrospectively adjusted to reflect our current organizational structure.

During the third quarter of fiscal 2013, we identified and corrected an error in the manner in which we were classifying our affiliate
receivables with Lux Bond Co. Previously, the receivables were classified on our Consolidated Balance Sheets as other assets. Based upon our review of the nature of transactions that resulted in these receivables and our expectation as to the timing
of the payments, we corrected our presentation of our affiliate receivables and reclassified the balance from other assets to receivable from stockholders on our Consolidated Balance Sheets as of May 31, 2013. The cash flows related to the
affiliate receivables were also reclassified from operating activities to financing activities in our Consolidated Statements of Cash Flows. We have assessed the materiality of these revisions and concluded that they were not material to any of our
previously issued financial statements. As permitted by applicable accounting guidance, we have presented revised cash flow information below for the six months ended November 30, 2012.